1、RISK CULTURES AND BANKING:WHERE NEXT?Copyright February 2024 by the Association of Chartered Certified Accountants(ACCA).All rights reserved.Used with permission of ACCA.Contact for permission to reproduce,store or transmit,or to make other similar uses of this document.About ACCA We are ACCA(the As

2、sociation of Chartered Certified Accountants),a globally recognised professional accountancy body providing qualifications and advancing standards in accountancy worldwide.Founded in 1904 to widen access to the accountancy profession,weve long championed inclusion and today proudly support a diverse

3、 community of over 247,000 members and 526,000 future members in 181 countries.Our forward-looking qualifications,continuous learning and insights are respected and valued by employers in every sector.They equip individuals with the business and finance expertise and ethical judgment to create,prote

4、ct,and report the sustainable value delivered by organisations and economies.Guided by our purpose and values,our vision is to develop the accountancy profession the world needs.Partnering with policymakers,standard setters,the donor community,educators and other accountancy bodies,were strengthenin

5、g and building a profession that drives a sustainable future for all.Find out more at RISK CULTURES AND BANKING:WHERE NEXT?This special report looks at what risk culture means for the banking industry as it faces major structural and macroeconomic shifts in the midst of thinning capacities to adapt.

6、Building on findings from ACCAs wider report,Risk Culture:Building Resilience and Seizing Opportunities(Johnson 2023),and our ongoing quarterly Global Risks Survey,we examine how the already heavily regulated financial services sector has responded to the changing tides of the past year,from liquidi